Dental Care Measures Act (S.C. 2023, c. 26, s. 508)

Marginal note:Obligation

• 4 (1) Every person who is required to make an information return in prescribed form under subsection 200(1) of the Income Tax Regulations in respect of a payment referred to in paragraph 153(1)(a) or (b) of the Income Tax Act must, in the information return for every person (in this section referred to as the “payee”) in respect of whom the payment is made, indicate whether the payee or any of their family members were, on December 31 of the taxation year to which the information return relates, eligible in respect of the payee’s employment or former employment, or that of the payee’s spouse or common-law partner, to access any dental care insurance, or coverage of dental services of any kind, offered by the person.

• Marginal note:Application

  (2) Subsection (1) applies only in respect of the 2023 and subsequent taxation years.

• Marginal note:Definition of family member

  (3) In this section, family member, in respect of a payee, means

  • (a) the payee’s spouse or common-law partner;

  • (b) a child of the payee (including a child of the payee’s spouse or common-law partner) who is under the age of 18 years; and

  • (c) a child of the payee (including a child of the payee’s spouse or common-law partner) who is 18 years of age or older and dependent, by reason of mental or physical infirmity, on the payee for support.